Sökning: "Pillar two model"

Visar resultat 1 - 5 av 36 uppsatser innehållade orden Pillar two model.

1. 1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Ritu Pandey; [2023]
   Nyckelord :International tax; IIR GLoBE rule EU law;

   Sammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER

3. 2. Pillar Two and Developing Countries: What to Expect?

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Hafssa Manar; [2023]
   Nyckelord :Pillar Two GloBE Rules Developing Countries;

   Sammanfattning : Aggressive tax planning practices through schemes involving low-tax jurisdictions have been the target of the Organization for Economic Co-operation and Development (OECD) to end harmful tax competition and the so-called “race to the bottom”. Pillar Two Model Rules is the latest OECD way to achieve this objective. LÄS MER

4. 3. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Piyachat Damrad; [2023]
   Nyckelord :Thailand; developing country; developing countries; Pillar Two impact; Pillar two effect;

   Sammanfattning : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. LÄS MER

5. 4. A Sustainable Pioneer in a House on Fire

   Kandidat-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Cindy Tieu; Julia Tran; [2023]
   Nyckelord :Climate finance; ESG scores; Event study; Paris agreement; Swedish stock market; Business and Economics;

   Sammanfattning : This paper examines the impact of the Paris agreement on firms on the Swedish stock market. Additionally, the firms were also categorized into sustainable and unsustainable firms by their Environmental Pillar Score (which is part of the ESG score) in order to investigate performance differences between the two groups. LÄS MER

7. 5. Lönetransparensdirektivet – blir det bra nu? En undersökning om lönetransparensdirektivets möjliga påverkan på den svenska modellen och den rättsliga prövningen vid lönediskriminering

   Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Agnes Ulfvinger; [2023]
   Nyckelord :Arbetsrätt; Law and Political Science;

   Sammanfattning : Denna uppsats behandlar EU:s lönetransparensdirektiv och dess möjliga påverkan på den svenska arbetsmarknadsmodellen avseende kollektivavtal och lönebildning samt lönediskriminering och dess rättsliga prövning. Lönetransparensdirektivet antogs den 10 maj 2023 och den svenska utredningen kommer presenteras den 31 maj 2024. LÄS MER